Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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Company-name rectification under Section 16(1)(b) turns on whether the impugned name is identical with or too nearly resembles a registered trade mark, without requiring proof of likely deception or confusion. Competing names must be compared holistically, including phonetic and structural similarity, rather than by separating individual components. Applying that approach, "TOPLAD" was found too nearly to resemble "TOPLAND"; omitting "N" did not create sufficient visual or phonetic distinction for an Indian consumer of average intelligence. The rejection of rectification was set aside, and adoption of a non-resembling company name was required.
Company-name rectification under Section 16(1)(b) turns on whether the impugned name is identical with or too nearly resembles a registered trade mark, without requiring proof of likely deception or confusion. Competing names must be compared holistically, including phonetic and structural similarity, rather than by separating individual components. Applying that approach, "TOPLAD" was found too nearly to resemble "TOPLAND"; omitting "N" did not create sufficient visual or phonetic distinction for an Indian consumer of average intelligence. The rejection of rectification was set aside, and adoption of a non-resembling company name was required.
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